Accor (XPAR:AC) ROCE %: 9.04% (As of Dec. 2025)

What is Accor ROCE %?

Accor XPAR:AC +1.30% 89 ROCE % is 9.04% as of Dec. 2025. GuruFocus rates XPAR:AC with a GF Score™ of 89/100 and a GF Value™ of €54.54 (Modestly Undervalued). The stock has 7 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Accor's annualized ROCE % for the quarter that ended in Dec. 2025 was 9.04%.

Accor (XPAR:AC) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Accor ROCE % Related Terms

Accor ROCE % Historical Data

* Premium members only.

The historical data trend for Accor's ROCE % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Accor ROCE % Chart

Accor Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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0.47

6.69

9.36

11.21

8.89

Accor Semi-Annual Data
	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
ROCE %	Get a 7-Day Free Trial															10.02	10.31	12.33	8.76	9.04

89GF Score

Accor SA XPAR:AC

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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Accor ROCE % Calculation

Accor's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %	=	EBIT	/	( (Capital Employed	+	Capital Employed)	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	809	/	( ( (12057 - 2818)	+	(11744 - 2773) )	/ 2 )
	=	809	/	( (9239	+	8971)	/ 2 )
	=	809	/	9105
	=	8.89 %

Accor's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Dec. 2025 )		(Q: Jun. 2025 )		(Q: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Dec. 2025 )		(Q: Jun. 2025 )		(Q: Dec. 2025 )
	=	816	/	( ( (11829 - 2754)	+	(11744 - 2773) )	/ 2 )
	=	816	/	( ( 9075	+	8971 )	/ 2 )
	=	816	/	9023
	=	9.04 %

(1) Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 9.04% mean?

Accor (XPAR:AC) has a ROCE % of 9.04% as of Dec. 2025.

Is Accor's ROCE % too high?

Accor's current ROCE % is 9.04%. The Travel & Leisure industry median ROCE % is 6.08. Accor's value of 9.04% is 48.8% above this industry median. Overall, Accor has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.

How does Accor's ROCE % compare to MAR and HLT?

Accor's ROCE % of 9.04% can be compared against companies in the Travel & Leisure industry. The industry median ROCE % is 6.08. Accor's value of 9.04% is 48.8% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good ROCE % for a Travel & Leisure company?

The median ROCE % among Travel & Leisure companies is 6.08, based on 838 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Accor's current ROCE % of 9.04% is 48.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.

What does a high ROCE % mean?

A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Travel & Leisure industry, the median ROCE % is 6.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current ROCE % is 9.04%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Accor stock overvalued right now?

Based on GuruFocus' analysis, Accor (XPAR:AC) is currently considered Modestly Undervalued. The stock's GF Value™ is €54.54, compared to a current price of €49.02 — trading 10.1% below its estimated fair value. The current ROCE % is 9.04% and 48.8% above the Travel & Leisure industry median of 6.08. Accor's overall GF Score™ is 89/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.

How is ROCE % calculated?

ROCE % is calculated from a company's financial statements. For Accor (XPAR:AC), the current ROCE % is 9.04% as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Accor (XPAR:AC) Overvalued in 2026?

Based on GuruFocus' analysis, Accor stock appears to be undervalued. The current stock price of €49.02 is trading 10.1% below its estimated GF Value™ of €54.54. GuruFocus considers Accor to be Modestly Undervalued.

Key valuation signals for XPAR:AC:

ROCE %: 9.04%
GF Value™: €54.54 vs. price of €49.02 (10.1% below fair value)
GF Score™: 89/100 with 7 warning signs
Industry Position: 48.8% above the Travel & Leisure median

No single metric tells the full story. See the XPAR:AC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Accor Business Description

Industry Consumer Cyclical Travel & Leisure

Comparable Companies XPAR:VAC XPAR:ALLHB XPAR:MLHOT XPAR:MLHIN XPAR:HDP XPAR:MLAZR MAR HLT LSE:IHG H HTHT BOM:500850 WH LSE:WTB XTAE:FTAL CHH XKRX:180640 SAU:4100 SAU:4250 BKK:MINT

Other Exchanges ACRFF:USA ACCYY:USA ACp:UK 0H59:UK ACR:Germany AC:Austria

Address 82, Rue Henri Farman, Tour Sequana, Issy-les-Moulineaux, Paris, FRA, 92130

Website https://group.accor.com

Accor operates 881,427 rooms across 48 brands, addressing the economy through luxury segments as of December 2025. Ibis (economy scale) is the largest brand (33% of total rooms at the end of 2025), followed by midscale brands Mercure (16%) and Novotel (13%). FRHI offers additional luxury and North American exposure. After the sale of the majority of HotelInvest (owned assets) in 2018-19, the majority of total EBITDA comes from asset-light managed and franchised hotels. Europe and North Africa represent 41% of rooms, Asia-Pacific 36%, the Americas 12%, and India, Middle East, and Africa 11%. Premium, midscale, and economy are 84% of total rooms, while luxury and lifestyle are the remaining 16%.

89GF Score

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ROCE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€49.02

Price

€54.54

GF Value

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